Prepared by : Aseem Goyal (191018) Ankit Aggarwal(191007) Ishu Singla(191026) Surbhi Grover(191058

)

About Nestle
y

Nestlé India is a subsidiary of Nestlé S.A. of Switzerland. With seven factories and a large number of co-packers, Nestlé India is a vibrant Company that provides consumers in India with products of global standards and is committed to long-term sustainable growth and shareholder satisfaction.

PRODUCT CATEGORIES
Milk Products & Nutrition ´ Prepared Dishes & Cooking Aids ´ Beverages ´ Chocolates & Confectionery
´

Sources of funds
Shareholders funds Capital Reserves & Surplus Loan Funds Secured Unsecured C D A B

2001 in 000 s

2000 in ooo s

964,157 1,688,441

964,157 2,652,598 1,615,404 2,579,561

1,399,082 0 1,399,082 4,051,680

790,061 60,000 850,061 3,429,622

Loans 
The company has taken more loans in 2001

than 2000 which has increased by Rs 54.9 cr.  Unsecured loans were fully repaid  The total shareholders funds are Rs 265.26 cr as against total loan funds of Rs 139.92 cr. It signifies that the co. depends less on its borrowings and it has a healthy owners equity. So the co. depends more on its own resources.

BALANCE SHEET PART A
Sources of funds
Shareholders funds Capital Reserves & Surplus Loan Funds Secured Unsecured Asche a.xlsx B C D 1,399,082 0 1,399,082 4,051,680 790,061 60,000 850,061 3,429,622 964,157 1,688,441 964,157 2,652,598 1,615,404 2,579,561

2001 in 000 s

2000 in ooo s

% UTILIZATION OF AUTHORIZED LIMIT
Sales
4%

Issued Share Unissued share

96%

Balance Sheet Part A
Sources of funds
Shareholders funds Capital Reserves & Surplus Loan Funds Secured Unsecured A Bsche b.xlsx C D 1,399,082 0 1,399,082 4,051,680 790,061 60,000 850,061 3,429,622 964,157 1,688,441 964,157 2,652,598 1,615,404 2,579,561

2001 in 000 s

2000 in ooo s

Reserves and surplus
General reserves decreases due to deffered tax
1,000,000 900,000 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 963535 911,399

432,363 432,363

2001 2000 173152 118590 171527 100916

Share premium

General reserve

Transfer from P&L

Balance Surplus

Balance Sheet Part A
Sources of funds
Shareholders funds Capital A 964,157 1,688,441 964,157 2,652,598 1,615,404 2,579,561

2001 in 000 s

2000 in ooo s

Reserves & Surplus B Loan Funds Secured Unsecured Csche c.xlsx D

1,399,082 0 1,399,082 4,051,680

790,061 60,000 850,061 3,429,622

900000 800000 700000 600000 500000 400000 300000 200000 100000 0

899082 500000 500000 290061 2001 2000 2000 2001 Debentures secured loan from banks

Sources of funds
Shareholders funds Capital Reserves & Surplus Loan Funds Secured Unsecured C Dsche d.xlsx A B

2001 in 000 s

2000 in ooo s

964,157 1,688,441

964,157 2,652,598 1,615,404 2,579,561

1,399,082 0 1,399,082 4,051,680

790,061 60,000 850,061 3,429,622

BALANCE SHEET PART B

Applic tio o s 2001 in 000's ix Ass ts E , , Gross Block ss: D rec on 30,04, 04 Net Block 40, 6, 04 Capital work-in -progress 1, ,302 42,64, 06 Investments F 1,04,611

2000 in 000's , ,

26,44, 41,25, 14 48,819 41, 4, 33 10

The major percentage of the fixed assets is plant and machinery. y The value of the fixed assets has increased by Rs 9 cr which was due to the increase in capital work in progress, the reason for which could be that some work in progress is in finalizing stage or machines are in transit. y Gross block of fixed assets is increased by 31 cr.
y

The company has the same long term investment in both the years. € The current investment in 2001 is more by 10.46 cr as compared to current investment in 2000. € The liquidity reduced in 2001 due to the investment in treasury bills, commercial papers, govt. securities etc. as compared to zero investment in 2000.
€

Balance Sheet Part B
Applic tion o Funds 2001 in 000's Fixed Assets Gross Block ,081,308 Less: Depreciation 3,004,804 Net Block 4,076,504 Capital work-in -progress 188,302 4,264,806 Investments F 104,611
E

2000 in 000's 6, 0, 25

2,644,811 4,125,914 48,819 4,174,733 10

Balance Sheet Part B
Application of Funds 2001 Fixed Assets E Gr ss Bl c 7,081,308 ess e rec at n 3,004,804 Net Bl c 4,076,504 Ca tal r n r gress 188,302 Investments
C:\Users\Ishu F

000 s

2000 6,770,725 2,644,811 4,125,914

000 s

C:\Users\Ishu ingla\Desktop\ne

4,264,806 104,611

48,819 4,174,733 10

 

BALANCE SHEET PART C
Curre A e L &A e I e rie Sundry de rs Cash & bank balances L ans & Advances Less: Current Liabilities & Provisions Liabilities Provisions Net Current assets ` de erred tax liabilities (net) Notes to account G 2001 in 000's 2 127 345 292 326 41 869 1 133 537 3 595 077 2000 in 000's 2 064 071 311 139 101 039 872 306 3 348 555

H 2 009 616 1 811 336 3 820 952 I R 225 875) (91 862) 4 051 680 1 922 001 2 171 675 4 093 676 (745 121) 0 3 429 622

Current Assets, Loans and Advances
The ve t y h s cre sed by Rs6.33 cr. The re so s c be 1. Expecting incre se in s es for next ye r. 2. S es target not achieved in current year. y The sundry debtors have reduced by Rs1.88 cr. And most of them are short term. The reason can be ± 1. Cash sales were more than the credit sales as last year since the sales have increased.
y

continued
Cash and ban balances have reduced by Rs5.92 cr due to more investments this year. € Loans and advances have increased by Rs. 26.12 cr which was mainly due to increase in inter-corporate deposits.
€

Finished Goods- Volume and Sales
The volume of all product groups have increased in absolute terms. € The total volume growth is 16% whereas total value growth is only 14.49% due to the reduction in the average selling price of all the products put together.
€

Current Liabilities and Provisions
The sundry creditors have increased by Rs. 8.76 cr which implies efficient management of suppliers credit. € The provisions have reduced by Rs36.03 cr. € Almost 97% of current liabilities is sundry creditors (most of which is on high credit period) . € Also we have seen that the co. has less sundry debtors as compared to sundry creditors which implies it has more credit purchases than credit sales.
€

Balance Sheet Part C
Current Assets,Loans & Advances Inventories Sundry debtors Cash & bank balances Loans & Advances Less: Current Liabilities & Provisions Liabilities Provisions Net Current assets ` de erred tax liabilities (net) Notes to account
G

2001 in 000's 2,127,345 292,326 41,869 1,133,537 3,595,077

2000 in 000's 2,064,071 311,139 101,039 872,306 3,348,555

H 2,009,616 1,811,336 3,820,952 I R (225,875) (91,862) 4,051,680 1,922,001 2,171,675 4,093,676 (745,121) 0 3,429,622

Balance Sheet Part C
Current Assets,Loans G & Advances Inventories Sundry debtors Cash & bank balances Loans & Advances Less: Current Liabilities & Provisions Liabilities Provisions Net Current assets ` de erred tax liabilities (net) Notes to account 2001 in 000's 2,127,345 292,326 41,869 1,133,537 3,595,077 2000 in 000's 2,064,071 311,139 101,039 872,306 3,348,555

H

2,009,616 1,811,336 3,820,952 I R (225,875) (91,862) 4,051,680

1,922,001 2,171,675 4,093,676 (745,121) 0 3,429,622

Current Assets,Loans G & Advances Inventories Sundry debtors Cash & bank balances Loans & Advances Less: Current Liabilities & Provisions Liabilities Provisions Net Current assets ` de erred tax liabilities (net) Notes to account

2001 in 000's 2,127,345 292,326 41,869 1,133,537 3,595,077

2000 in 000's 2,064,071 311,139 101,039 872,306 3,348,555

H 2,009,616 1,811,336 3,820,952
I

1,922,001 2,171,675 4,093,676 (225,875) (91,862) 4,051,680 (745,121) 0 3,429,622

R

Balance Sheet Part C
Current Assets,Loans G & Advances Inventories Sundry debtors Cash & bank balances Loans & Advances Less: Current Liabilities & Provisions Liabilities Provisions Net Current assets ` de erred tax liabilities (net) Notes to account 2001 in 000's 2,127,345 292,326 41,869 1,133,537 3,595,077 2000 in 000's 2,064,071 311,139 101,039 872,306 3,348,555

H 2,009,616 1,811,336 3,820,952 I
R

1,922,001 2,171,675 4,093,676 (225,875) (91,862) 4,051,680 (745,121) 0 3,429,622

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